LUMIN820: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LUMIN820
Largest movements
- Receivables within one year +€19,143
up €19,143 (+20.8%), from €91,894 to €111,037
of which Other amounts receivable: +€13,363
- Intangible fixed assets -€4,000
down €4,000 (-33.3%), from €12,000 to €8,000
- Tangible fixed assets -€1,667
down €1,667 (-100.0%), from €1,667 to €0
- Reserves +€22,289
up €22,289 (+33.7%), from €66,180 to €88,469
- Tax, wage and social debts -€10,809
down €10,809 (-42.9%), from €25,217 to €14,407
- Current portion of long-term debt +€2,209
new in 2024: €2,209
- Gross operating margin -€4,185
down €4,185 (-10.4%), from €40,344 to €36,159
- Financial income +€1,797
up €1,797 (+54.9%), from €3,274 to €5,070
- Financial charges +€1,737
up €1,737 (+125.2%), from €1,388 to €3,125
- Other operating charges -€780
down €780 (-31.5%), from €2,479 to €1,698
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,379 | €125,737 | +€13,357 | +11.9% |
| Fixed assets | 21/28 | €13,667 | €8,000 | -€5,667 | -41.5% |
| Intangible fixed assets | 21 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Tangible fixed assets | 22/27 | €1,667 | €0 | -€1,667 | -100.0% |
| Furniture and vehicles | 24 | €1,667 | €0 | -€1,667 | -100.0% |
| Current assets | 29/58 | €98,713 | €117,737 | +€19,024 | +19.3% |
| Amounts receivable within one year | 40/41 | €91,894 | €111,037 | +€19,143 | +20.8% |
| Trade receivables | 40 | - | €5,780 | +€5,780 | |
| Other amounts receivable | 41 | €91,894 | €105,256 | +€13,363 | +14.5% |
| Cash at bank and in hand | 54/58 | €6,819 | €5,913 | -€906 | -13.3% |
| Deferred charges and accrued income | 490/1 | - | €787 | +€787 | |
| Total equity and liabilities | 10/49 | €112,379 | €125,737 | +€13,357 | +11.9% |
| Equity | 10/15 | €84,780 | €107,069 | +€22,289 | +26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,180 | €88,469 | +€22,289 | +33.7% |
| Distributable reserves | 133 | €66,180 | €88,469 | +€22,289 | +33.7% |
| Amounts payable | 17/49 | €27,600 | €18,668 | -€8,932 | -32.4% |
| Amounts payable within one year | 42/48 | €27,600 | €18,668 | -€8,932 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,209 | +€2,209 | |
| Trade debts | 44 | €2,383 | €2,051 | -€332 | -13.9% |
| Suppliers | 440/4 | €2,383 | €2,051 | -€332 | -13.9% |
| Taxes, remuneration and social security | 45 | €25,217 | €14,407 | -€10,809 | -42.9% |
| Taxes | 450/3 | €25,217 | €14,407 | -€10,809 | -42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,667 | €5,667 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,479 | €1,698 | -€780 | -31.5% |
| Gross operating margin | 9900 | €40,344 | €36,159 | -€4,185 | -10.4% |
| Operating profit (loss) | 9901 | €32,199 | €28,794 | -€3,405 | -10.6% |
| Financial income | 75/76B | €3,274 | €5,070 | +€1,797 | +54.9% |
| Recurring financial income | 75 | €3,274 | €5,070 | +€1,797 | +54.9% |
| Financial charges | 65/66B | €1,388 | €3,125 | +€1,737 | +125.2% |
| Recurring financial charges | 65 | €1,388 | €3,125 | +€1,737 | +125.2% |
| Profit (loss) for the period before taxes | 9903 | €34,085 | €30,739 | -€3,345 | -9.8% |
| Income taxes | 67/77 | €8,325 | €8,450 | +€125 | +1.5% |
| Profit (loss) for the period | 9904 | €25,760 | €22,289 | -€3,471 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,760 | €22,289 | -€3,471 | -13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.